注冊(cè)會(huì)計(jì)師首次接受委托,發(fā)現(xiàn)上期財(cái)務(wù)報(bào)表存在錯(cuò)報(bào)但出具了無保留意見,如果上期財(cái)務(wù)報(bào)表未經(jīng)更正,也未重新出具審計(jì)報(bào)告,且比較數(shù)據(jù)未經(jīng)恰當(dāng)重述和充分披露,注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)(?。?。
- A
對(duì)本期財(cái)務(wù)報(bào)表出具非無保留意見的審計(jì)報(bào)告
- B
重新出具上期財(cái)務(wù)報(bào)表的審計(jì)報(bào)告
- C
由于本期數(shù)據(jù)不存在錯(cuò)報(bào)而出具了無保留意見
- D
拒絕出具審計(jì)報(bào)告